1. A has $100,000 of short term capital gains recognized throughout the year. A is advised that because of a peculiarity in the tax law A can enter into a transaction that creates $100,000 of short-term capital losses and $95,000 of long term capital gains. Should A enter into this transaction? Why or why not. Would the answer be different if instead of having $100,000 of short term capital gains, A had $100,000 of long-term capital gains? Why or why not?